Sha is a letter of the Glagolitic and Cyrillic script. It commonly represents the voiceless postalveolar fricative, like the pronunciation of ⟨sh⟩ in "sheep" or the somewhat similar voiceless retroflex fricative in Russian. More precisely, the sound in Russian denoted by is commonly transcribed as a palato-alveolar fricative but is actually a voiceless retroflex fricative. It is used in every variation of the Cyrillic alphabet, for Slavic and non-Slavic languages.
In English, Sha is romanized as ⟨sh⟩ or as ⟨š⟩, the latter being the equivalent letter in the Latin alphabets of Czech, Slovak, Slovene, Croatian, Latvian and Lithuanian.